Each company, in the course of its business activities, acquires various materials that are used in its work. Acquired inventory items can be used in the production process or when organizing sales. This means that not all of the company's assets are allocated to the warehouse. Many of the purchased materials are used in work immediately after their purchase. According to current regulations, materials received from the warehouse must be deregistered. In this article, we propose to discuss the issue of how to correctly write off materials from accounting.
Materials are the main element of current assets, which is used as an intermediate element in the activities of the organization
Documenting
For the sale of materials, fill out an invoice for the release of materials to the third party (form No. M-15) or a consignment note (form No. TORG-12).
When transporting materials to the buyer by road, additionally fill out a consignment note (Form No. 1-T). Such rules are established by paragraph 120 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. If a specialized organization is involved for transportation purposes, then also issue a consignment note, which is equivalent to a contract for the carriage of goods (clause 2 of article 785 of the Civil Code of the Russian Federation, article 8 of the Law of November 8, 2007 No. 259-FZ, clause 6 of the Rules, approved by Decree of the Government of the Russian Federation of April 15, 2011 No. 272). If the organization is a VAT payer, issue an invoice to the buyer (clause 3 of Article 168 of the Tax Code of the Russian Federation).
Postings for the sale of materials from the 10th account on prepayment and upon shipment
Materials located in the warehouses of the enterprise are not only subject to write-off for production, but also, if necessary, they can be sold externally. Let's look at how to reflect in transactions the sale of materials from account 10 on prepayment, as well as in the case of initial shipment and subsequent payment for materials.
When selling materials, they are written off at selling prices that are agreed upon by the parties in advance. Taxes are calculated and paid in accordance with the requirements of current legislation.
When they are sold, an invoice is drawn up for the release of materials to the third party. The basis for its preparation is a contract or an issued invoice. If, when selling materials, an operation is carried out to transport them, then an additional waybill is drawn up.
When selling materials, account 91 is used, which allows you to summarize the amount of income from non-operating activities. It has several sub-accounts:
- other income (91-1);
- other expenses (91-2);
- balance of other income and expenses (91-3).
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- Invoice in form M-15, which authorizes the release of materials to the outside;
- An invoice and a sales contract are the basis for payment by the buyer;
- Consignment note – drawn up when carrying out cargo transportation of sold materials;
- Bank statement – confirms the receipt of funds.
| Account Dt | Kt account | Transaction amount, rub. | Wiring Description | A document base |
| The first event is the shipment of materials | ||||
| 91-02 | 10 | 187 000 | Materials are written off from the enterprise's warehouse at their actual cost. Write-off of materials is carried out using three methods: - by weighted average; - FIFO; - by the actual cost of each unit | Vacation invoice |
| 62-01 | 91-01 | 250 000 | Revenue from the sale of materials is shown. The selling price is specified in the sales contract | Invoice, sales contract |
| 91-02 | 68-1 | 45 000 | The VAT amount for the purchase and sale of materials transaction is displayed (250,000 * 18% = 45,000) | Invoice |
| 51 (50) | 62-01 | 250 000 | Payment received for shipped material | Bank statement |
| 91-09 | 99 | 18 000 | Profit received from the sale of materials (250,000 – 45,000 – 187,000 = 18,000) | |
| The first event is the buyer's prepayment | ||||
| 51 | 62-02 | 100 000 | Advance payment received from buyer | Bank statement |
| 76-AV | 68-2 | 18 000 | A tax liability has been accrued on the amount of the prepayment received (100,000 * 18% = 18,000) | Invoice, bank statement |
| 91-02 | 10 | 144 000 | Materials are written off from the enterprise's warehouse at their actual cost. Write-off of materials is carried out using three methods: - by weighted average; - FIFO; - by the actual cost of each unit | Vacation invoice |
| 62-01 | 91-01 | 200 000 | Revenue from the sale of materials is shown. The selling price is specified in the sales contract | Invoice, sales contract |
| 91-02 | 68-2 | 36 000 | The VAT amount for the purchase and sale of materials transaction is displayed (200,000 * 18% = 36,000) | Invoice |
| 62-01 | 62-02 | 100 000 | Settlement of previously received prepayment | Accounting certificate-calculation |
| 68-2 | 76-AV | 18 000 | Offsetting VAT on the prepayment amount (100,000 * 18% = 18,000) | |
| 51 (50) | 62-01 | 100 000 | The remaining amount of money for the shipped material has been received | Bank statement |
| 91-09 | 99 | 20 000 | Profit received from the sale of materials (200,000 – 36,000 – 144,000= 20,000) |
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Accounting
In accounting, income and expenses associated with the sale of materials are classified as other income and expenses (paragraph 6, paragraph 7, PBU 9/99, paragraph 5, paragraph 11, PBU 10/99). Record the sale using the following entries:
Debit 91-2 Credit 10
– the cost of materials sold is written off;
Debit 91-2 Credit 23 (20, 60...)
– expenses related to the sale of materials are written off (for example, transportation costs);
Debit 91-2 Credit 68 subaccount “VAT calculations”
– VAT is charged on sales (if the transaction is subject to this tax);
Debit 62 (76, 73...) Credit 91-1
– sales of materials are reflected (as of the date of transfer of ownership).
Transfer of title after shipment
If the contract provides for a special procedure for the transfer of ownership (later shipment), then reflect the sale of materials in accounting using account 45 “Goods shipped.” The postings in this case will look like this:
Debit 45 Credit 10
– materials were transferred to the buyer;
Debit 45 Credit 23 (20, 60...)
– expenses related to the sale of materials are written off (for example, transportation costs);
Debit 76 Credit 68 subaccount “VAT calculations”
– VAT is charged on the cost of shipped materials (if the operation is subject to this tax);
Debit 91-2 Credit 45
– the cost of materials was written off as of the date of transfer of ownership (sales), including costs associated with the sale;
Debit 62 (76, 73...) Credit 91-1
– sales of materials are reflected (as of the date of transfer of ownership);
Debit 91-2 Credit 76
– VAT is reflected on sales proceeds.
Accounting for the sale of materials to third parties through 91 accounts
| Operations | D/t | K/t | Base |
| VAT charged: | |||
| — on sales (upon shipment) | 90/3 | 68 | invoice |
| — upon sale (upon payment) | 76 | 68 | |
| - for non-operating income (shipped or paid) | 91/2 | 68 | |
| — for construction and installation work carried out on a self-propelled basis | 08 | 68 | Accounting certificate |
| - for a gratuitously transferred asset | 91 | 68 | Invoice |
| - for the advance received from the buyer | 76 | 68 | Invoice for advance payment |
| VAT is credited from the advance payment (upon shipment) | 68 | 76 | Issued invoice |
| VAT paid | 68 | 51 | Bank statement |
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Often, disputes arise between counterparties after the shipment of goods regarding the value of the assets being sold. Any party can be vulnerable in such a situation, but more often this applies to the supplier. If he agrees to the price change, a sales adjustment is made. Let's consider the option of reducing the price of a product due to additional delivery.
Sales of materials
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Pension Fund branches do not have the right to demand zero SZV-M from companies
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Changes have been made to PBU “Accounting Policies”
As of August 6, 2017, amendments to PBU 1/2008 “Accounting Policies of Organizations” come into force. Thus, in particular, it has been established that in cases where federal standards do not provide for a method of accounting for a specific issue, a company can develop its own method.
Unscrupulous taxpayers may be refused to accept reports
Khabarovsk tax officials reported that territorial inspectorates have the right not to accept declarations from organizations that have signs of unscrupulous payers.
How to provide explanations for the calculation of contributions
If the calculation of contributions reflects non-taxable amounts or reduced tariffs, then during a desk audit of the calculation, the Federal Tax Service will send you a request. In it, she will request documents confirming the validity of reflecting such amounts and tariffs. Your task is to correctly answer this requirement.
A new procedure for the work of tax officials with unclear payments has been approved
From December 1, 2017, the rules by which tax authorities will deal with unclear payments to the budget will change. A special place in the new rules is given to clarifying payment slips for the payment of insurance premiums.
Daily allowances for traveling workers: whether to charge personal income tax and contributions
If an employee’s work involves constant travel, then the amount of daily allowance issued to him is not subject to either contributions or personal income tax in full, and not just within the general limit.
The transfer of OS to the buyer is formalized by an act under OS-1. and if it is real estate - according to OS-1a.
Sample of filling out the act of acceptance and transfer of a building (structure) (OS-1a)
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Read more about accounting for the sale of real estate in the Guide to transactions “Purchase and sale of real estate (buildings, structures, non-residential premises)” {amp}gt;{amp}gt;{amp}gt;
Sales of materials
For an accountant in the sales area, it is important to control accounts receivable, carry out reconciliations with counterparties, track accrued VAT, and correctly formulate a sales book.
Main accounts: 62, 90, 68 “Calculations for VAT”.
Work on selling products in an organization begins with concluding an agreement with the buyer; the agreement can sometimes be an invoice for payment. Once the intent to purchase has been secured by contract, the buyer is usually issued an invoice. The invoice indicates the seller’s details, including bank details, the amount of payment, taxes (VAT, excise taxes) included in the cost of goods (work, services).
The invoice is issued by an authorized person, usually a manager or accountant, in 2 copies: one for the buyer, the second for the accounting department. Signed by the manager and chief accountant. Own copies are filed in chronological order, copies of the buyer are sent to him.
Implementation
Settlements with buyers and customers are carried out on account 62 “Settlements with buyers and customers”. Revenue is reflected in subaccount 90.1 “Revenue”.
To ship goods and products, a consignment note TORG-12 is issued in two copies and transferred to the warehouse to the warehouseman. The storekeeper releases goods based on a power of attorney.
Debit 62 Credit 90.1 - revenue from the sale of products (goods) is reflected. Revenue is reflected together with VAT.
At the same time, it is necessary to reflect the write-off of the cost of goods (products) in the debit of subaccount 90-2 “Cost of sales”, income from the sale of which is recorded in subaccount 90.1.
Debit 90.2 Credit 41 (43,45,20...) - the cost of goods sold is written off.
Debit 90.3 Credit 68 “Calculations for VAT” - VAT has been charged.
If the contract specifies that ownership of the goods will be transferred not after shipment, as is considered by default, but, for example, after payment, such an agreement is considered an agreement with a special transfer of ownership. Shipped goods must be accounted for on account 45 “Goods shipped”.
Debit 45 Credit 41 - goods (GP) were shipped under an agreement with a special transfer of ownership.
Even though title has not passed to the buyer, VAT must be charged on the day of shipment.
Debit 76 “Calculations for VAT on advances received” Credit 68 - VAT accrued on goods shipped.
Debit 51 Credit 62 - the buyer’s payment is reflected.
Debit 62 Credit 90.1 - revenue is reflected.
Debit 60.2 Credit 45 - the cost of shipped goods is written off.
Debit 90.3 Credit 68 - VAT charged
Debit 68 Credit 76 “Calculations for VAT on advances received” - VAT accrued on shipments has been restored.
Services, works
If an organization has provided services or performed work, then this fact is documented in an act in a free form; there is no standard form, for example, an act of provision of services or an act of completed work. You also need to issue an invoice.
Debit 62 Credit 90.1 - revenue accrued for services rendered.
Debit 90.2 Credit 20, 26 - the cost of services provided and work performed is written off.
Debit 90.3 Credit 68 - VAT charged.
Buyer Payment
Buyer payment for goods. work and services are reflected in accounting based on:
- bank statement, if the money was received in the current (currency) account - Debit 51 (52) Credit 62.
- cash receipt order, if payment is in cash - Debit 50 Credit 62.
Advance from the buyer
If the organization works on an advance payment basis and before shipment, the buyer must pay an advance payment.
Debit 50, 51.52...Credit 62 subaccount “Calculations for advances received” - the buyer transferred the advance.
VAT must be charged on the advance received at a rate of 18%/118 or 10%/110.
Debit 76 “Calculations for VAT on advances received” Credit 68 - VAT was charged on the advance.
Debit 62 subaccount “Settlements on advances received” Credit 62 - the buyer’s advance is credited.
Debit 90.2 Credit 41 (43,45,20...) - the cost of goods, works, services is written off.
Debit 90.3 Credit 68 - VAT charged.
Debit 68 Credit 76 “Calculations for VAT on advances received” - the VAT accrued on the advance received has been restored.
Business and Accounting
Sales are subject to VAT only if the transaction is carried out in Russia. This means that the goods are physically located in the Russian Federation at the time of shipment. With services and works it is somewhat more complicated.
Goods, services and works are considered sold if:
- The ownership of them passed to the buyer.
- Certificates of work performed and services provided were signed.
Methods for assessing materials
To determine the price of materials being written off (i.e., the amount that is written off from account 10), use one of the methods for valuing them:
- at the cost of each unit of inventory;
- FIFO;
- at average cost.
The choice of method for estimating the cost of written-off materials is fixed in the accounting policy for accounting purposes.
Such rules are established by paragraph 73 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.
Deviations from book value
If an organization accounts for materials using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets,” when they are sold, the amount of deviations from the accounting value of materials must be written off. This must be done at the end of the month, when the cost of materials received for the month and the amount of deviations from it will be known. To do this, it is necessary to determine the average percentage of deviations related to written-off materials using the formula:
| Average percentage of deviations related to write-off materials | = | The balance of deviations in cost at the beginning of the month + The amount of deviations for materials received during the month ______________________________________________________________________ | × | 100% |
| Cost of the balance of materials at the beginning of the month (in accounting prices) + Cost of materials received during the month (in accounting prices) |
After calculating the average percentage, determine the amount of cost variances that is written off to the cost of materials sold. To do this, use the formula:
| The amount of variances written off to the cost of materials sold | = | Average percentage of deviations related to write-off materials | × | Accounting value of materials written off |
In accounting, document this transaction by posting:
Debit 91-2 (45) Credit 16
– part of the deviations in the cost of materials is written off (at the end of the month) if the organization uses accounting prices.
This procedure is provided for in paragraph 87 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.
The procedure for paying taxes when selling materials depends on the taxation system that the organization uses.
Sowing campaign: accounting and taxation
Account 44 in accounting is a collective account; it reflects all current expenses for the sale of goods or services, which include many items of relevant costs. The account is used primarily by trade organizations, but is often used to reflect expenses for the sale of goods by manufacturing and other enterprises. Characteristics of the account In order to correctly prepare transactions, you need to know exactly: is account 44 in accounting active or passive? The account is active, synthetic and collective. The latter means that the balance at the end of the period is written off to another account. For the entire month, the debit of account 44 records the enterprise's expenses for the sale of goods, which are reflected in the financial result accounts. Debit balance in the balance sheet (Art.
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BASIC: income tax
When calculating income tax, proceeds from the sale of materials are recognized as income from sales (Article 249 of the Tax Code of the Russian Federation). Determine the date of receipt of revenue depending on the chosen accounting method:
- under the accrual method, the moment of receipt of income is the date of transfer of ownership of materials (clause 3 of Article 271 of the Tax Code of the Russian Federation);
- under the cash method, revenue is recognized at the time of receipt of payment for shipped materials (clause 2 of article 273 of the Tax Code of the Russian Federation). The advance payment (advance payment) received from the buyer (customer) is also included in income at the time of receipt (clause 2 of Article 273, subclause 1 of clause 1 of Article 251 of the Tax Code of the Russian Federation). This rule applies despite the fact that the materials have not yet actually been transferred to the buyer (clause 8 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98).
Revenue from the sale of materials can be reduced in tax accounting:
- for expenses associated with the sale of materials sold (these include costs of storage, packaging, maintenance and transportation) (subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation);
- on the price of acquisition (creation) of these materials according to tax accounting data (subclause 2, clause 1, article 268 of the Tax Code of the Russian Federation).
When selling materials, determine their cost, included in expenses, based on the actual costs of their acquisition or creation (subclause 2, clause 1, article 268 of the Tax Code of the Russian Federation). This means that FIFO and average cost valuation methods cannot be used in this case.
If materials are sold that are received free of charge and (or) as a result of repair, modernization, reconstruction, technical re-equipment, liquidation (full or partial) of fixed assets, or identified as surplus during inventory, then the costs can take into account their market value at which they were recorded as part of non-operating income (clause 2 of article 254 of the Tax Code of the Russian Federation).
Recognize expenses in the form of cost of materials sold:
- when calculating income tax using the accrual method at the time of transfer of ownership to the buyer (sale) (clause 1 of Article 272 of the Tax Code of the Russian Federation);
- when calculating income tax using the cash method during the period when two conditions are met: the materials are paid to the supplier and sold, that is, payment is received from the buyer (clause 3 of Article 273, subclause 3 of clause 1 of Article 268 of the Tax Code of the Russian Federation). For more information about this, see How to take into account income and expenses when selling purchased goods for income tax purposes.
In what account are expenses associated with the sale of products recorded?
When forming the cost of goods sold, trading organizations accumulate most of the costs in account 44, defined as “Sales expenses.” Account analysis helps to understand the composition and structure of costs incurred. In this article, we will look at the existing expenses in the organization, accounting account 44, which reflects sales expenses.
Important
Determining expenses in an organization In any organization, costs are given special attention. They not only help to correctly determine the cost of goods, but also subsequently influence the accrued tax (on profit, simplified tax system). Accounting may reflect all expense transactions of an enterprise made in the reporting period, regardless of their characteristics and types.
BASIS: VAT
Proceeds from the sale of materials are subject to VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). For more information about this, see How to calculate VAT on the sale of goods (work, services).
Situation: how can an organization’s accounting on OSNO reflect the receipt and use (write-off) of materials obtained as a result of disassembling a sample product? The order for further production of this product has been cancelled.
When calculating income tax, non-operating income must include the cost of materials received during the dismantling (dismantling, liquidation) of fixed assets being taken out of service (Clause 13, Article 250 of the Tax Code of the Russian Federation). At the same time, the list of non-operating income is open. Therefore, the cost of materials (parts) obtained during dismantling of property that is not a fixed asset, within the meaning of Article 250 of the Tax Code of the Russian Federation, should also be taken into account as part of non-operating income.
Such income must be reflected at the time the materials (parts) arrive at the warehouse (when drawing up an invoice in form No. M-11) (subclause 1, clause 4, article 271, clause 2, article 273 of the Tax Code of the Russian Federation). Include the property obtained as a result of disassembly into income at market value, which is determined according to the rules of Article 105.3 of the Tax Code of the Russian Federation (clause 5 of Article 274 of the Tax Code of the Russian Federation).
When using (recycling, scrapping) materials (parts) obtained from disassembling a sample of finished products, the following must be taken into account. In expenses when calculating income tax, you can take into account the value of property received during the dismantling and disassembly of fixed assets being decommissioned (paragraph 2, paragraph 2, article 254 of the Tax Code of the Russian Federation). At the same time, materials obtained during dismantling of property that is not a fixed asset are not subject to these standards. Upon receipt of such materials, the organization has no expenses for the acquisition of property that could be taken into account when determining its value in accordance with the provisions of Article 254 of the Tax Code of the Russian Federation. Thus, with the further use (disposal, scrap metal) of materials (parts) obtained during disassembly of a sample product, it is impossible to take their cost into account when calculating income tax.
A similar position is reflected in letters of the Ministry of Finance of Russia dated October 21, 2009 No. 03-03-05/188 and the Federal Tax Service of Russia dated November 23, 2009 No. 3-2-13/227.
Advice : in order to take into account the cost of materials obtained during disassembly of a sample of finished products during their further sale (sale as scrap metal) when calculating income tax, carry out an inventory.
Capitalize the materials (parts) obtained as a result of disassembly as surpluses identified during the inventory (clause 20 of Article 250 of the Tax Code of the Russian Federation). Then, with the further sale of such materials (parts), the cost at which they were capitalized can be taken into account in expenses when calculating income tax (paragraph 2, paragraph 2, article 254, subparagraph 2, paragraph 1, article 268 of the Tax Code of the Russian Federation) .
The costs that the organization incurred when disposing of a sample of finished products are also not taken into account when calculating income tax. This is due to the fact that expenses that reduce taxable profit must meet the criteria established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. In particular, they must be produced for an activity aimed at generating income. The costs of recycling parts obtained from disassembling a sample of finished products, the production order of which has been cancelled, cannot be considered aimed at generating income. The financial department holds a similar opinion in a similar situation (letter of the Ministry of Finance of Russia dated March 2, 2010 No. 03-03-06/1/105).
The amount of “input” VAT previously accepted for deduction from the cost of parts that the organization subsequently disposes of (sells for scrap metal) must be restored (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation). This is because the parts are used in VAT-free transactions:
- disposal of property for reasons not related to sale (free transfer) (Articles 39 and 146 of the Tax Code of the Russian Federation);
- sale in Russia of scrap and waste of ferrous and non-ferrous metals (subclause 25, clause 2, article 149 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated August 16, 2006 No. 03-1-03/1562).
Therefore, the amount of “input” tax on the cost of materials (parts) obtained from disassembly and subsequently written off for scrap (sold as scrap) needs to be restored. In a similar situation, regulatory agencies hold a similar opinion (letters of the Ministry of Finance of Russia dated March 18, 2011 No. 03-07-11/61, dated September 1, 2008 No. 03-07-07/84, dated November 1, 2007 No. 03-07-15/175 and the Federal Tax Service of Russia dated November 20, 2007 No. ШТ-6-03/899).
An example of reflecting the sale of materials in accounting and taxation
Alpha LLC sells 100 packs of over-purchased A4 paper. The actual cost of these materials is 60 rubles. per pack. The sales price for 100 packs under the contract is 9,440 rubles. (including VAT - 1440 rubles). Alpha calculates income tax using the accrual method. She evaluates materials in accounting based on the actual cost per unit of inventory. The organization maintains accounting for the cost of materials without using accounts 15 and 16. In the city where the organization is registered, retail trade has not been transferred to UTII.
Alpha's accountant made the following entries in accounting:
Debit 62 Credit 91-1 – 9440 rub. – sales of materials are reflected;
Debit 91-2 Credit 68 subaccount “VAT calculations” – 1440 rubles. – VAT is charged;
Debit 91-2 Credit 10 – 6000 rub. (60 rubles/piece × 100 pieces) – the cost of the issued paper is written off;
Debit 91-9 Credit 99 – 2000 rub. (9440 rubles – 1440 rubles – 6000 rubles) – profit from the sale of paper is reflected.
When calculating income tax, Alpha's accountant took into account income in the amount of 8,000 rubles. (9440 rubles – 1440 rubles) and expenses in the amount of 6000 rubles.
Receipt of materials in the 1C Accounting 3.0 program
The very first action when organizing materials accounting in 1C 8.3 is to reflect their receipt. You can find this document in the “Purchases” menu by clicking on the “Receipts (acts, invoices)” hyperlink.
Our receipt document will have the type of transaction “Goods (invoice)”. In the header we indicate that our organization “Roga LLC” purchases materials from . We will take into account all purchased goods in the main division.
Next, fill out a table where you need to list all purchased goods with their prices and quantities. This can be done either manually or in semi-automatic mode (with display of balances) using the “Selection” button.
In our case, the accounting account was entered correctly everywhere - 10.01 due to the fact that all these positions are in the corresponding nomenclature group. This document allows you to manually edit accounts in the table itself if necessary.
Let's go through the document and look at the postings. Here everything was formed correctly. All materials went to account 10.01 with the corresponding subaccounts.
simplified tax system
If an organization applies a simplification, income from the sale of materials increases the tax base for the single tax (Clause 1 of Article 346.15, Article 249 of the Tax Code of the Russian Federation). Recognize income in the period in which it is paid. The date of receipt of income is the day the debt to the organization is repaid (the day money is received in a bank account or cash register, receipt of property, etc.). If a bill of exchange is received as payment, recognize income at the time it is paid or transferred by endorsement to a third party. This is stated in paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation.
If an organization pays a single tax on the difference between income and expenses, it can take into account the cost of materials as expenses immediately after actual payment (subclause 1, clause 2, article 346.17, clause 2, article 346.16, clause 1, article 252 of the Tax Code of the Russian Federation ). After the organization has decided to sell the materials, they acquire the status of goods (Clause 3 of Article 38 of the Tax Code of the Russian Federation). Therefore, include the proceeds from the sale of materials in the calculation of the tax base (clause 1 of Article 346.15 and clause 1 of Article 249 of the Tax Code of the Russian Federation). How revenue is determined, see What income is subject to a single tax under the simplified tax system.
An example of how sales of materials are reflected in accounting and taxation. The organization applies a simplification and calculates tax on the difference between income and expenses
In January, Alpha LLC purchased 1,000 packs of A4 paper for printing brochures. The cost of one pack is 59 rubles. (including VAT – 9 rubles). In the same month, payment was made to the supplier in full.
In February, Alpha used 500 reams of paper to print brochures.
In March, Alpha sells 100 packs of purchased paper. The actual cost of these materials is 59 rubles. per pack (including VAT - 9 rubles). The sales price for 100 packs under the contract is 9,440 rubles. "Alpha" evaluates materials in accounting at the actual cost of a unit of inventory. The organization maintains accounting for the cost of materials without using accounts 15 and 16.
Alpha's accountant made the following entries in the accounting.
In January:
Debit 10 Credit 60 – 59,000 rub. (1000 packs × 59 rubles) – paper is capitalized;
Debit 60 Credit 51 – 59,000 rub. – payment is transferred to the supplier for the purchased paper.
In February:
Debit 20 Credit 10 – 29,500 rub. (59 rubles × 500 pcs.) – paper is written off as an expense based on the materials consumption report.
In March:
Debit 62 Credit 91-1 – 9440 rub. – sales of 100 packs of A4 paper are reflected;
Debit 91-2 Credit 10 – 5900 rub. (59 rubles/piece × 100 pieces) – the cost of the issued paper is written off;
Debit 91-9 Credit 99 – 3540 rub. (9440 rubles – 5900 rubles) – profit from the sale of paper is reflected;
Debit 51 Credit 62 – 9440 rub. – payment has been received from the buyer for the sold paper.
When calculating the single tax, the Alpha accountant: - included 59,000 rubles in expenses in January. (including 50,000 rubles - the cost of 1000 reams of paper, 9000 rubles - VAT paid to the supplier when purchasing 1000 reams of paper); – in March, included in income the proceeds from the sale of 100 packs of paper in the amount of 9,440 rubles.
Creating and filling out a document for the sale of services and goods in 1C
We go to the “Sales” Menu, then follow the link “Sale of goods and services” to the list of documents. Click the “Sale” button and select “Goods, services, commission” from the drop-down list:
A new 1C Accounting document window will open. Let's start filling it out:
Required fields are usually underlined with a red dotted line. It is not difficult to guess that first of all you need to indicate:
- Organization
- Counterparty
- Stock
- Price type
The price type specifies the price at which the product will be sold. If the price type is specified in the counterparty agreement, it will be set automatically (from the previously established values in the Item Price Settings documents). If the price type is not specified and the person responsible for filling out the document has rights to edit sales prices, the price is specified manually when creating the tabular section.
I note that if the 1C 8.3 program keeps records of only one organization, the “Organization” field does not need to be filled in, it simply will not be visible. The same applies to the warehouse.
We have indicated the necessary details in the header of the document; let’s move on to filling out the tabular part.
You can use the “Add” button and fill out the document line by line. But in this case, we will not see the remaining goods in the warehouse. To make it easier to select products in the table section, click the “Selection” button:
The “Item Selection” window will open, where we see the remaining product and can safely select it. When you select a particular line, the program will ask for the quantity and price (if the price type is not selected) of the selected product.
The items selected and ready to be transferred to the document are reflected in the lower part of the window. After all the necessary positions are selected, click “Move to document”.
Now let's add a service to the document. Services are selected on the “Services” tab. Let’s go into it and also click the “Selection” button. I selected the “Delivery” item, indicated the quantity, cost and transferred it to the document.
To provide one service to multiple contractors, it is convenient to draw up one document - Provision of services. This can be especially useful for enterprises that provide periodic “subscription services”: for example, in the housing and communal services sector.
Here's what I got:
Now the document can be posted. When carried out, transactions will be generated that will reflect the fact of sale of goods in accounting.
UTII
An organization may have materials that:
– purchased externally;
- were produced by the organization itself.
When selling materials that were purchased externally, an organization can apply UTII, but only in retail trade. When calculating UTII, take into account imputed income as an object of taxation (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). For more information about this, see How to calculate the amount of UTII payable to the budget.
When selling materials of your own production (manufacturing), UTII cannot be used.
This follows from paragraph 12 of Article 346.27 of the Tax Code of the Russian Federation.
For more information, see:
- Who has the right to apply UTII;
- What types of retail trade are covered by UTII.
